AUTHOR: Mark R. Siegel, Professor of Law, South Texas College of Law, Houston
ARTICLE: “Who Should Bear the Bite of Estate Taxes on Non-Probate Property?” 43 Creighton L. Rev. 747 (2010)
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In this article, Professor Mark R. Siegel discusses the various state laws and court cases on estate tax apportionment, as well as the federal tax provisions on this s